Can you receive assistance from the employer to pay for a service to the person?
Verified 08 February 2023 - Directorate for Legal and Administrative Information (Prime Minister)
Yes. The employer or the Social and Economic Committee (ESC) may pay financial assistance to their employees.
This aid is used to:
- Facilitating access to personal services in the company
- Financing personal service activities or childcare outside the employee's home
- To finance services directly linked to the management and operation of the Cesu: titleContent
The maximum amount of aid shall be €2,301 per year.
This aid may be granted:
- Either in the form of financial assistance paid directly to the employee
- Either in form of a pre-financed Eesc
This aid is not taxable.
The employee makes the request to the employer or the CSE.
The employer or the CSE has no obligation to pay that aid. This aid is paid if the employer or the ESC so decides.
- Labor Code: Articles L7233-4 to L7233-9Purpose and beneficiaries of the aid (Article L7233-4), tax regime (Article L7233-7)
- Labor Code: Articles D7233-6 to R7233-12Purpose of the aid (Articles D7233-6, R7233-12), beneficiaries (Article D7233-7), amount (Article D7233-8), certification sent by the employer (Article D7233-11)
- Order of 17 January 2023 fixing the maximum amount of financial aid from the Social and Economic Committee and that from the company paid to employees provided for in Article L7233-4 of the Labor Code
- Individual Employer: Home Support Worker (Personal Services)Service-Public.fr
- Income Tax - Home-based Employee Employment Tax CreditService-Public.fr
- Official website of the individual employer and employeeUrssaf Caisse nationale (formerly Acoss)
- Personal Services SiteMinistry of Finance